Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis

Abstract

This study aims to explain and construct the concept of cost beyond the
reasoning in mainstream accounting. This construction is carried out by
redefning the cost based on the “periphery†case. I reference to the Nusantara
paradigm, the four principles (kaidah) in building Siraman Gong Kiai
Pradah methodology have been fulflled. Therefore, the method used has
been out of the ordinary research methods. First, it prepares a “peripheryâ€
case to be investigated for the costs. Second, it draws the position closer
to God by doing penances so that they are given instructions in reducing
and classifying the data. Third, doing the charity. Fourth, it includes the
“value†of the “periphery†case in the new cost concept. Finally, this article
proposes a change to the defnition of cost. Through the “periphery†case,
the concept of cost transcends materialism. Cost is a number of expenses
incurred, based on sincerity aimed at helping others in order to obtain the
benefts both for the world and the hereafter by prioritizing the principle of
mutual help.